PT THONG HE LOVE

NERCA SALDO
PERIODE 30 NOPEMBER 2012
KODE AKUN
1.1
1.2
1.3
1.4
1.5
1.6
2.1
3.1
3.2
4.1
5.1
5.2
5.3
5.4
5.5

KETERANGAN
CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
OFFICE EQUIPMENT
ACCOUNT PAYABLE
UTAMA CAPITAL
PRIVE / DRAWING
FEES INCOME
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
JUMLAH

DEBET
Rp
Rp
Rp
Rp
Rp
Rp

9,222,000
9,186,000
375,000
804,000
13,500,000
4,695,000

Rp

13,500,000

Rp
Rp
Rp
Rp
Rp
Rp

32,400,000
4,050,000
1,560,000
4,167,000
558,000
94,017,000

Transaksi yang terjadi selama bulan Desember 2012 adalah sebagai berikut :
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

1 Des 2012
5 Des 2012
8 Des 2012
10 Des 2012
12 Des 2012
14 Des 2012
17 Des 2012
18 Des 2012
20 Des 2012
23 Des 2012
25 Des 2012
27 Des 2012
29 Des 2012
30 Des 2012
31 Des 2012

Membayar sewa untuk bulan Desember Rp. 60

Diterima dari langganan atas pekerjaan bulan N
Membeli sebuah printer secara kredir sebesar R
Membayar premi asuransi sebesar Rp. 120.000
Diterima pendapatan dari pelanggan sebesr Rp.
Membeli perlengkapan kantor sebesar Rp. 530.
Membayar kepada kreditur sebesar Rp. 850.000
Membayar gaji karyawan sebesar Rp. 2.600.00
Dibeli tunai peralatan kantor ( office equipmen
Diterima pembayaran dari pelanggan atas peker
Dibayar biaya iklan sebesar Rp. 750.000
Diterima pendpatan hasil jasa 9.250.000
Membayar biaya service sebesar 270.000 dan b
Membayar gaji karyawan sebesar Rp. 2.750.00
Diambil uang perusahaan untuk keperluan prib

Data - data penyesuaian per 31 Desember 2012 adalah sebagai berikut

1
Perlengkapan kantor yang masih tersedia pada akhir bulan sebesar Rp. 275.000
2
Beban asuransi untuk bulan Desember sebesar Rp.100.000

3
4

Penyusutan Mesin sebesar 10 %

Biaya gaji karyawan yang belum dibayar sebesar Rp. 2.500.000

Dari data diatas anda diminta :

1
Membuat jurnal umum , posting ke buku besar
2
Menyusun neraca saldo
3
Jurnal penyesuaian
4
Menyusun worksheet 12 kolom
5
Menyusun laporan keuangan dari neraca lajur yang terdiri atas :
a. Laporan Laba Rugi
b. Laporan Laba di Tahan
c. Neraca Akhir tahun 2012

KREDIT

Rp
Rp

675,000
18,192,000

Rp

75,150,000

Rp

94,017,000

wa untuk bulan Desember Rp. 600.000

langganan atas pekerjaan bulan November ( Account Receivable ) sebesar Rp. 8.700.000
uah printer secara kredir sebesar Rp. 500.000
emi asuransi sebesar Rp. 120.000
dapatan dari pelanggan sebesr Rp. 8.000.000
engkapan kantor sebesar Rp. 530.000 secara kredit
pada kreditur sebesar Rp. 850.000
ji karyawan sebesar Rp. 2.600.000
eralatan kantor ( office equipment ) sebesar Rp. 2.000.000
bayaran dari pelanggan atas pekerjaan yang telah dilakukan sebesar Rp. 6.300.000
iklan sebesar Rp. 750.000
dpatan hasil jasa 9.250.000
aya service sebesar 270.000 dan biaya rupa - rupa sebesar Rp. 190.000
ji karyawan sebesar Rp. 2.750.000
perusahaan untuk keperluan pribadi sebesar Rp. 2.250.000

ar Rp. 275.000

PT THONG HE LOVE
BAGAN PERIKIRAAN AKUN
KODE AKUN

NAMA AKUN

1.1
1.2
1.3
1.4
1.5
1.5.1
1.6
2.1
2.2
3.1
3.2
4.1
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8

CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
ACCUMULATED DEPRECIATION OF MACHINE
OFFICE EQUIPMENT
ACCOUNT PAYABLE
SALARY PAYABLE
CAPITAL
PRIVE / DRAWING
FEES INCOME
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE

PT THONG HE LOVE
JURNAL UMUM
PERIODE 31 DESEMBER 2012
DATE

KETERANGAN

11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
11/30/2012
12/1/2012
12/1/2012
12/5/2012
12/5/2012
12/8/2012
12/8/2012
12/10/2012
12/10/2012
12/12/2012
12/12/2012
12/14/2012
12/14/2012
12/17/2012
12/17/2012
12/18/2012
12/18/2012
12/20/2012
12/20/2012
12/23/2012
12/23/2012
12/25/2012
12/25/2012
12/27/2012
12/27/2012
12/29/2012
12/29/2012
12/29/2012

CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
OFFICE EQUIPMENT
ACCOUNT PAYABLE
CAPITAL
PRIVE / DRAWING
FEES INCOME
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
RENT EXPENSE
CASH
CASH
ACCOUNT RECEIVABLE
MACHINE
ACCOUNT PAYABLE
PREPAID INSURANCE
CASH
CASH
FEES INCOME
OFFICE SUPPLIES
ACCOUNT PAYABLE
ACCOUNT PAYABLE
CASH
SALARY EXPENSE
CASH
OFFICE EQUIPMENT
CASH
CASH
FEES INCOME
ADVERTISING EXPENSE
CASH
CASH
FEES INCOME
SERVICE EXPENSE
MISCELLANEOUS EXPENSE
CASH

12/30/2012
12/30/2012
12/31/2012
12/31/2012

SALARY EXPENSE
CASH
PRIVE / DRAWING
CASH
JUMLAH

G HE LOVE
L UMUM
ESEMBER 2012
REF

DEBET
1.1
1.2
1.3
1.4
1.5
1.6
2.1
3.1
3.2
4.1
5.1
5.2
5.3
5.4
5.5
5.2
1.1
1.1
1.2
1.5
2.1
1.4
1.1
1.1
4.1
1.3
2.1
2.1
1.1
5.1
1.1
1.6
1.1
1.1
4.1
5.4
1.1
1.1
4.1
5.3
5.5
1.1

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

KREDIT
9,222,000
9,186,000
375,000
804,000
13,500,000
4,695,000
Rp
Rp

675,000
18,192,000

Rp

75,150,000

Rp

600,000

Rp

8,700,000

Rp

500,000

Rp

120,000

Rp

8,000,000

Rp

530,000

Rp

850,000

Rp

2,600,000

Rp

2,000,000

Rp

6,300,000

Rp

750,000

Rp

9,250,000

Rp

460,000

13,500,000
32,400,000
4,050,000
1,560,000
4,167,000
558,000
600,000
8,700,000
500,000
120,000
8,000,000
530,000
850,000
2,600,000
2,000,000
6,300,000
750,000

Rp

9,250,000

Rp
Rp

270,000
190,000

5.1
1.1
3.2
1.1

Rp
Rp
Rp

2,750,000
Rp

2,750,000

Rp
139,677,000 Rp

2,250,000
139,677,000

2,250,000

PT THONG HE LOVE
BUKU BESAR
PERIODE 31 DESEMBER 2012
DATE

KETERANGAN

REF
1.1 Total
1.2 Total
1.3 Total
1.4 Total
1.5 Total
1.6 Total
2.1 Total
3.1 Total
3.2 Total
4.1 Total
5.1 Total
5.2 Total
5.3 Total
5.4 Total
5.5 Total
Grand Total

HONG HE LOVE
UKU BESAR
31 DESEMBER 2012
DEBET
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

41,472,000
9,186,000
905,000
924,000
14,000,000
6,695,000
850,000
15,750,000
37,750,000
4,650,000
1,830,000
4,917,000
748,000
139,677,000

KREDIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

12,380,000
8,700,000
1,705,000
18,192,000
98,700,000
139,677,000

SALDO
Rp
Rp
Rp
Rp
Rp
Rp
-Rp
-Rp
Rp
-Rp
Rp
Rp
Rp
Rp
Rp

29,092,000
486,000
905,000
924,000
14,000,000
6,695,000
855,000
18,192,000
15,750,000
98,700,000
37,750,000
4,650,000
1,830,000
4,917,000
748,000

PT THONG HE LOVE
NERACA SALDO
PERIODE 31 DESEMBER 2012
KODE AKUN
1.1
1.2
1.3
1.4
1.5
1.6
2.1
3.1
3.2
4.1
5.1
5.2
5.3
5.4
5.5

NAMA AKUN
CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
OFFICE EQUIPMENT
ACCOUNT PAYABLE
CAPITAL
PRIVE / DRAWING
FEES INCOME
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
JUMLAH

DEBET
Rp
Rp
Rp
Rp
Rp
Rp

29,092,000
486,000
905,000
924,000
14,000,000
6,695,000

Rp

15,750,000

Rp
Rp
Rp
Rp
Rp
Rp

37,750,000
4,650,000
1,830,000
4,917,000
748,000
117,747,000

KREDIT

Rp
Rp

855,000
18,192,000

Rp

98,700,000

Rp

117,747,000

PT THONG HE LOVE
JURNAL PENYESUAIAN
PERIODE 31 DESEMBER 2012
DATE
12/31/2012
12/31/2012
12/31/2012
12/31/2012
12/31/2012
12/31/2012
12/31/2012
12/31/2012

KETERANGAN
SUPPLIES EXPENSE
OFFICE SUPPLIES
INSURANCE EXPENSE
PREPAID INSURANCE
DEPRECIATION EXPENSE
ACCUMULATED DEPRECIATION OF MACHINE
SALARY EXPENSE
SALARY PAYABLE
JUMLAH

VE
IAN
ER 2012
REF
5.6
1.3
5.7
1.4
5.8
1.5.1
5.1
2.2

DEBET
Rp

KREDIT

255,000
Rp

255,000

Rp

100,000

Rp

50,000

Rp

2,500,000

Rp

Rp
2,905,000 Rp

2,500,000
2,905,000

Rp
Rp

100,000
50,000

PT THONG HE LOVE
LAPORAN LABA RUGI
PERIODE 31 DESEMBER 2012
FEES INCOME
EXPENSE :
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

40,250,000
4,650,000
1,830,000
4,917,000
748,000
255,000
100,000
50,000

PT THONG HE LOVE
NERACA
PERIODE 31 DESEMBER 2012

AKTIVA
AKTIVA LANCAR
CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
OFFICE EQUIPMENT
ACCUMULATED DEPRECIATION OF MACHINE

Rp
Rp
Rp
Rp
Rp
Rp
Rp

29,092,000
486,000
650,000
824,000
14,000,000
6,695,000
50,000

TOTAL AKTIVA

Rp

51,697,000

Rp

Rp
Rp

98,700,000

52,800,000
45,900,000

HONG HE LOVE
NERACA
31 DESEMBER 2012

PASIVA
KEWAJIBAN
ACCOUNT PAYABLE
SALARY PAYABLE

Rp
Rp

855,000
2,500,000

TOTAL HUTANG

Rp

3,355,000

CAPITAL

Rp

48,342,000

TOTAL PASIVA

Rp

51,697,000

PT THONG HE LOVE
LAPORAN PERUBAHAN MODAL
PERIODE 31 DESEMBER 2012
MODAL AWAL
PENAMBAHAN MODAL
LABA USAHA
PRIVE
MODAL AKHIR 31 DESEMBER 2012

Rp
Rp

45,900,000
15,750,000

Rp

18,192,000

Rp
Rp

30,150,000
48,342,000

REF
1.1
1.2
1.3
1.4
1.5
1.6
2.1
3.1
3.2
4.1
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
1.5.1
2.2

KETERANGAN
CASH
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
PREPAID INSURANCE
MACHINE
OFFICE EQUIPMENT
ACCOUNT PAYABLE
CAPITAL
PRIVE / DRAWING
FEES INCOME
SALARY EXPENSE
RENT EXPENSE
SERVICE EXPENSE
ADVERTISING EXPENSE
MISCELLANEOUS EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE
ACCUMULATED DEPRECIATION OF MACHINE
SALARY PAYABLE
JUMLAH

PT THO
WO
PERIODE 3
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

Rp

NERACA SALDO
DEBET
KREDIT
29,092,000
486,000
905,000
924,000
14,000,000
6,695,000
Rp
855,000
Rp
18,192,000
15,750,000
Rp
98,700,000
37,750,000
Rp
4,650,000
1,830,000
4,917,000
748,000
Rp
Rp
Rp

117,747,000 Rp

117,747,000 Rp

AJP
DEBET

2,500,000

255,000
100,000
50,000

2,905,000

PT THONG HE LOVE
WORKSHEET
PERIODE 31 DESEMBER 2012
AJP

NSSP
KREDIT

Rp
Rp

Rp
Rp
255,000 Rp
100,000 Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

50,000
2,500,000
2,905,000 Rp

DEBET
29,092,000
486,000
650,000
824,000
14,000,000
6,695,000

LAPORAN L/R
KREDIT

Rp
Rp

855,000
18,192,000

Rp

98,700,000

DEBET

15,750,000
40,250,000
4,650,000
1,830,000
4,917,000
748,000
255,000
100,000
50,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

40,250,000
4,650,000
1,830,000
4,917,000
748,000
255,000
100,000
50,000

Rp
50,000
Rp
2,500,000
120,297,000 Rp
120,297,000 Rp
LABA
Rp
MODAL AKHIR
TOTAL
Rp

52,800,000
45,900,000
98,700,000

LAPORAN L/R
KREDIT

LAPORAN/MODAL
DEBET
KREDIT

Rp
Rp

Rp

Rp

15,750,000

Rp

2,442,000

NERACA
Rp
Rp
Rp
Rp
Rp
Rp

DEBET
29,092,000
486,000
650,000
824,000
14,000,000
6,695,000

18,192,000 Rp

51,747,000

18,192,000

98,700,000

98,700,000 Rp

18,192,000 Rp

NERACA
KREDIT

Rp

855,000

Rp
Rp
Rp
Rp

50,000
2,500,000
3,405,000
48,342,000

Rp

51,747,000